To explore the histogenesis of cuboidal and polygonal tumor cells in the sclerosing hemangioma of lung (SHL), eighteen cases of SHL were retrospectively studied. SPB, p40, TTF-1,EMA,CKpan, vimentin,SMA, CgA,Syn and CD34 were immunohistochemically labeled by the EnVisionmethod. It was found that the four main types of structure in SHL were solid,papillary, hemorrhagic and sclerotic patterns. The tumor cells were composed mainly of two types of cells: cuboidal tumor cells and polygonal tumor cells. The immunohistochemistry showed that p40 was expressed only in cuboidal tumor cells. TTF-1 and EMA were expressed in both polygonal cells and cuboidal cells. SPB was also expressed in cuboidal tumor cells; vimentin was expressed in all polygonal tumor cells and some cuboidal cells. The findings suggest that the p40-positive cuboidal tumor cells may be pluripotent original respiratory epithelial cells, with multi-directional differentiation capacity.